Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

This Masters thesis is a study of the truck-driver profession and their use of libraries located in gas-stations and restaurants along the highways in Sweden. The reason for this interest is the positive trend that has occurred concerning men without any university education and their reading-habits, that is due to their increased interest in listening to audio books. This challenges the general opinion that this group is not particularly interested in reading literature. Questions posed in this study are: How do the truck-drivers relate to the activity of reading literature, what part does the road-libraries play, and how can the services that the road-libraries offer be improved according to the truck-drivers. The method used in the study is interviews made by telephone.

The purpose with this disertation is to find if there are selected factors which can force companies to grow. We have chosen five factors which we think can force the companies; market, strategy, profitability, demographic and institutional factors. We want to examine if there are differences between small and larger companies, and if there are differences between the lines of business.The intention to growth is also influenced by different factors. The organization and the board have an effect on the development. There are also factors that can obstruct the growth, for example control.

The purpose of this paper is to see which ethical content arguments have in the debate about wolfhunting, particularly with regard to the Svensk Jakt respective Tidningen Djurens Rätt's arguments. The method used in this paper is the analysis of arguments in which I investigate the pro and contra arguments of the four authors of the articles that I have chosen to study. I will avail myself of theories from Carruthers and Franklin. Analysis shows that the authors of the Swedish hunting above all have a ecocentric view of the wolf where it is an instrumental value for the ecosystem, and the authors of Djurens Rätt's has especially a biocentric view of the wolf where it may be an absolute value, but they can also extend to the that the wolf has instrumental value in the ecocentric perspective. The discussion has shown that Djurens Rätt's and Svensk Jakt has a common position that is an ecocentric perspective where the wolf has instrumental value, even though they believe that different actions are different law to protect the species and the ecosystem..

The aim of this study is to study how sustainability policies are implemented and perceived in the operations of a Swedish fashion company. The fashion industry is affected by strict controls when it comes to transparency and reporting of sustainability efforts. This contributes to a strong focus on sustainability. The theoretical framework revolved around institutional theory where the phenomenas of decoupling and recoupling were central. A qualitative case study was conducted where interviews were the primary source of data.

Consumers today seek added value to the ordinary products/services that companies are offering. Consumers must get their emotional need satisfied - a need for experiences worth remembering. At the same time, the consumers are engaged in ethics and morals. Companies use events frequently as a marketing approach to meet the customer?s demand of added value.

The aim of this study was to investigate how the authorities; Social Services, Police and the Office of public prosecutor co-operate with the voluntary organization; Unga KRIS in the matter of young offenders. The purpose was also to investigate the conditions, possibilities, vices and difficulties in the cooperation between the operators. This study was based on six semi-structured interviews with representative from all four operators. The empirical material has been analyzed through a new institutional theory which focuses on values and norms in an organization. The result of this study showed that there were a lot of conditions and possibilities too co-operate between the operators such as through personal contacts. Further the result illustrated a number of difficulties for example that the authorities? different laws don?t connect.

Background: As companies are operating in more globally and complex environments, the need for risk control is accelerating. In an ever-changing environment, companies cannot merely focus on traditional risks, which include financial and insurable risks. To maintain competitiveness, companies need to extend their risk management to include all risks, traditional as well as operational and strategic risks. Purpose: The purpose is to describe and position risk management for Telecom operators, in comparison with the risk management literature, with regards to structure, processes, learning process, visions and benefits. In addition, our aim is to link risk management perspectives with the different strategies for knowledge management.

In this study our aim is to display a series of possible mechanisms which operateswithin the regions and societies were child soldiers were frequently andextensively used in combat tasks. Our study is based on the assumption thattoday's peace-building strategies are inadequate to describe certain problemsfaced by many post-conflict countries, especially in Africa. We argue that largeformations of child soldiers will, if not properly and immediately addressed, causeserve and structural problems in society, gravely hampering growth andinstitutional capacity. The Issues of Post Traumatic Stress and societal insecuritybrought on by the use of child soldiers poses a serious threat to society as a whole.In this study we use Uganda as an illustrative case to describe the mechanisms atwork..

Mötesplats för alla är konceptet för Mötesplats Ljungdala, som är en mötesplats öppen för alla oavsett bakgrund. Syftet med studien är att öka förståelsen för fenomenet mötesplats, dels ur arrangörsperspektiv och dels ur brukarperspektiv. Studien fokuserar på hur mötesplatsen diskuteras som en del av fritiden och på vilket sätt personal och besökares uppfattningar kring mötesplatsen kan förstås och diskuteras utifrån meningsskapande. Kvalitativa intervjuer med personal och besökare utgör det empiriska materialet i studien. Mötesplatsen diskuteras främst genom spontana möjligheter och organiserade aktiviteter där de organiserade aktiviteterna i den här studien visar tendens på att vara det som motiverar besökare till att ta del av det som mötesplatsen erbjuder.

Mötesplats för alla är konceptet för Mötesplats Ljungdala, som är en mötesplats öppen för alla oavsett bakgrund. Syftet med studien är att öka förståelsen för fenomenet mötesplats, dels ur arrangörsperspektiv och dels ur brukarperspektiv. Studien fokuserar på hur mötesplatsen diskuteras som en del av fritiden och på vilket sätt personal och besökares uppfattningar kring mötesplatsen kan förstås och diskuteras utifrån meningsskapande. Kvalitativa intervjuer med personal och besökare utgör det empiriska materialet i studien. Mötesplatsen diskuteras främst genom spontana möjligheter och organiserade aktiviteter där de organiserade aktiviteterna i den här studien visar tendens på att vara det som motiverar besökare till att ta del av det som mötesplatsen erbjuder.

Sweden, being a multicultural society, has an increased need for transcultural care. The purpose of this literature review is to provide, through Madeleine Leinger's Culture Care-theory and her Sunrise model, a greater knowledge to nurses and to other professions within the health care units in meeting with circumcised or genitally mutilated girls or women. The result is based upon two scientific dissertations and nine scientific studies. It emerged mainly the etic (outsider) perspective. To underline the emic (insider) perspective, pure literature and fiction have been used.

Over the last decade the conversation on entrepreneurship has been both worldwide and intense. In Sweden, as in many other countries, this conversation has also concerned women?s entrepreneurship. Parallel with this conversation has been the debate on women in leading position in large corporations. This thesis aims to find out why and how women use entrepreneurship to handle existing conditions in life (such as the hardship of combining a traditional career with a traditional family life) and to create new conditions that suit them better.

The aim of this study was through applying a new perspective reach the people who during medieval time lived and worked on the farm. On the basis of my previously study and a gender perspective this study have compared general literature with local and then interpreted the farm from a local context. The questions raised here concerns division of work and spatial distribution on the farm as well as local impact on gender constructions.This study resulted in interesting problems within the archaeology itself but also in significant details about the farm. No gender restrictions could be seen in the houses except in Hus 1 were a smaller space, which probably used as storage or a workshop had been restricted tomales. Instead the buildings social space mainly consisted of a mixed gender environment.

The essay concerns the role of fiction in school. The research questions is; what is ?readable?, what does the authors think of teacher's task to develop students' literacy skills through fiction and how do the authors think of the teachers' task of using fiction in school. The questions give a basis that describes the role of fiction in school today based on the authors' perspective. We have chosen to use the open surveys as a method.